Modvat credit requires a duly notified document; a twice-endorsed invoice-cum-challan could not qualify for credit.

Modvat credit was available only on a document validly notified under the scheme, and a relaxation accepted for a gate pass endorsed once could not be extended to an invoice-cum-challan endorsed twice. In the absence of a specific notification recognising such a twice-endorsed document, it was not a valid basis for credit. The cited precedent was distinguishable on its facts. The claim for Modvat credit therefore failed, the lower authority's order was upheld, and the appeal was dismissed.

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Issues: Whether Modvat credit was admissible on an invoice-cum-challan which had been endorsed twice when, at the relevant time, only a gate pass endorsed once was recognised as a valid document for Modvat purposes.

Analysis: The relevant document for Modvat credit was required to be a document notified under the applicable Modvat scheme. The Board had relaxed the requirement and accepted a gate pass endorsed once as a valid substitute document, but there was no notification recognising a gate pass or equivalent document endorsed twice. The invoice-cum-challan in question stood on the same footing, and if endorsed twice, it could not be treated as a valid document for credit. The cited precedent was therefore distinguishable on the facts.

Conclusion: Modvat credit was not admissible on the twice-endorsed invoice-cum-challan, and the claim failed.

Final Conclusion: The order of the lower authority was upheld and the appeal stood dismissed.

Ratio Decidendi: For Modvat credit, only a document validly notified under the scheme can be relied upon, and a relaxation permitting one endorsement cannot be extended to a twice-endorsed document in the absence of a specific notification.

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